1999 (9) TMI 675

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T). - These five appeals are against the order of the Collector. By that order, he has ordered confiscation of polyvinyl alcohol, hydrogen peroxide and ionic emulsifier imported in the name of M/s. Leela Scottish Lace P. Ltd. (Leela for short) with an option to redeem them on payment of fine. He has impos....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....isposed of in like manner, and that it had disowned the 16 consignments. He has relied on the statements of M.D. Pallaria and Naresh Modi in coming to this conclusion, and ordered confiscation of the goods under clause (o) of Section 111 of the Act. 3. The advocate for Leela points out that the goods in question were still lying uncleared in the docks and had not been granted any exemption....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....section 111 of the Act will not apply. This is the ratio of the Supreme Court's judgment cited by the appellant. In that judgment the Court stuck down confiscation under this clause of a consignment which was in the docks awaiting clearance. It said, "The occasion for taking action under this clause arises only when the condition is not observed within the period prescribed, if any, or where the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rom that, the observation of the Supreme point in Sampat Raj Dugar, that because the appellant before the Tribunal in that matter had not complied with the condition imposed with respect to three earlier consignments, it could not be presumed that it would not be observed with regard to the consignment under consideration before the Tribunal, would apply to the case before us. The departmental rep....